<HEAD>
</HEAD>
<BODY>

<table bgcolor=orange border>
 <tbody>
 <tr>
  <td>c11</td><td rowspan=2>X1</td>
 </tr>
 <tr>
  <td>c21</td><td>c22</td>
 </tr>
 </tbody>
</table>
<table bgcolor=orange border>
 <tbody>
 <tr>
  <td>c11</td><td rowspan=2>X2</td><td rowspan=2>X3</td>
 </tr>
 <tr>
  <td>c21</td><td>c22</td>
 </tr>
 </tbody>
</table>


</BODY></HTML>






